Construction Of Evaluation System Of Enterprise Internal Control

over the years, Frequent in domestic and foreign financial fraud cases is due to the lack of internal control result, this has also brought great economic loss.This problem has been paid attention to theorists and enterprise management.Therefore, governments have introduced policies to regulate the internal control of the enterprise.At the same time, also promoted the establishment and perfection of internal control system. In 2008 June, the Ministry of finance, Securities Regulatory Commission, China Banking Regulatory Commission, China Insurance Regulatory Commission, the Audit Commission (hereinafter referred to as the five ministries jointly issued the "basic norms") internal control, this is in 2006 at the Shanghai stock exchange, the Shenzhen Stock Exchange issued a "listing Corporation" internal control guidelines for the basic norms of internal control, five ministries jointly issued the "basic norms".In 2010 April, five ministries jointly issued the application guidelines on internal control, there are 18 guidelines and audit guidelines, guidelines, evaluation of internal control.The enterprise internal control has been continuously improved, also provides an important guidance for the enterprise, the enterprise internal control to enter a new period.The evaluation of internal control is to optimize the internal control is an important institutional arrangement of self supervision mechanism, is the organic part of the internal control system and internal control, the establishment and implementation of constitute a cycle, this cycle is dynamic and organic.Continuous evaluation of internal control, the design and operation of internal control,the only way to find weaknesses of internal control which place, where there is risk, and repair and control for these situations, so as to realize the continuous improvement of internal control system.Internal control evaluation is very important, so how to do well the evaluation of internal control is a problem in front of more direct and effective. After a large number of references, found on the internal control evaluation, involving evaluation research are very few, also did not quantify the indexes, this paper combined with the actual business, to the five elements of internal control oriented, through quantitative indicators and qualitative indicators are combined, so as to construct the evaluation index system of enterprise internal control.This paper adopts a multi-layer fuzzy comprehensive evaluation method, which is combined with the analysis evaluation method by fuzzy comprehensive evaluation method and analytic hierarchy process.This method has the following significant features:One is the combination of qualitative evaluation and quantitative evaluation; two is the fuzzy phenomenon moderately accurate, qualitative analysis and quantitative; three is the synthetic operation of scientific and reasonable index.This article from the internal control evaluation on the theory of internal control, basic theory, establish the basic framework of the evaluation system of enterprise internal control, including the objective, evaluation of internal control procedures, evaluation of subject and object, evaluation index, evaluation criteria and evaluation methods. Important elements of internal control evaluation is the internal control index, therefore, this paper focuses on the establishment of internal control evaluation index system. Finally, the use of empirical research methods, through the internal control evaluation index system to analyze the situation of internal control in LM company, finally draws conclusion whether effective internal control of the company, and puts forward the reasonable proposal.This article from the internal control evaluation theory of internal control, basic theory, introduced the basic frame of the evaluation system of internal control, including internal control evaluation objective, evaluation subject, evaluation index and evaluation method. The paper puts emphasis on the construction of evaluation index system of enterprise internal control.The use of empirical research methods, through the internal control evaluation index system to analyze the situation of internal control in LM company, obtains the conclusion whether effective internal control of the company, and puts forward the reasonable proposal.At present,because of various industries, various enterprise management level and various personnel quality, this set of internal control evaluation system is not necessarily suitable for all the business and may not be able to fully taken into practice, However, the system can be used as a benchmark to measure the enterprise’s internal control profile and it has a certain reference function to the enteiprise.